| 浅谈财务报告粉饰的手段 |
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| 作者单位： | 西山煤电股份有限公司 山西太原030053 |
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| 摘 要： | 研究了财务报告粉饰的手段,从非货币交易、交易重组的时间安排、会计政策及估计变更、表外融资等几方面阐述了作者的观点。
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| 关 键 词： | 财务报告 财务报告粉饰 制度 |
On Means of Polishing a Financial Report |
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| Yang Jie. On Means of Polishing a Financial Report[J]. Friend of Science Amateurs, 2007, 0(11) |
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| Authors: | Yang Jie |
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| Abstract: | This paper studies means of polishing a financial report from non-currency trade, time arrangement of trade re-organization, accounting policy, potential change and funds outside the form, etc. |
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| Keywords: | financial report financial report polishing system |
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